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Electric Vehicle kits imported in disassembled state falls under CTH 8703
Case Law Details
- Case Name
- In re Volvo Auto India Private Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Volvo Auto India Private Limited (CAAR Mumbai)
CAAR held that Electric Vehicle kits, as described by Volvo Auto India Private Limited in the disassembled state and presented together as a kit merits classification under heading 8703 and are covered under S.No.526A(1)(a) of notification No. 50/2017-Cus. dated 30.06.2017 and therefore presently eligible for 15 percent rate of BCD applicable thereon.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
1. M/s Volvo Auto India Private Limited, having IEC No. 0509035621 and PAN-AADCV0346E, have filed an app...
